RISK FACTORS EVIDENCED BY THE LARGEST COMPANIES LISTED ON BOVESPA
DOI:
https://doi.org/10.5585/geas.v3i3.95Keywords:
Gestão de Risco, Tipos de Risco, Formulários de Referência.Abstract
Risk is present in any company, in any industry. In this sense, the objective of this research is to identify the types of risks evidenced in the reference forms of the largest companies of each sector listed on the BM&FBovespa. According to previous research, risks can be classified as credit risk, legal risk, market risk, operational risk, strategic risk, liquidity risk and environmental risk. This study showed that the types of risks more disclosed by companies are legal risks (87.5%), strategic risk (85%) and market risk (82.5%). Credit risk has the lowest level of disclosure (50%) as well as liquidity risk on investment (55%). It is concluded that risk management is related to the particularities of each organization and that the types of risks can be modified according to the sector classification of companies.Downloads
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Published
2014-12-01
How to Cite
Klann, R. C., Kreuzberg, F., & Beck, F. (2014). RISK FACTORS EVIDENCED BY THE LARGEST COMPANIES LISTED ON BOVESPA. Revista De Gestão Ambiental E Sustentabilidade, 3(3), 78–89. https://doi.org/10.5585/geas.v3i3.95
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